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Circular No. 957/18/2011-CX-3, the Board has noticed that the monetary limits for adjudicating cases (both extended period and others), for Joint Commissioners is with regard to cases involving duty– above Rs 5 lakhs and upto Rs 50 lakhs and for Additional Commissioners it is with regard to cases involving duty – above Rs 20 lakhs and upto Rs 50 lakhs. The matter has been examined in the Board. It has been decided to prescribe an uniform monetary limit for both Additional Commissioners and the Joint Commissioners. Accordingly, parts A & B of para 2.1 of the said circular stand amended as follows:
Attention is invited to Circular No. 919/09/2010-CX dated 23rd March 2010 prescribing the procedure for electronic filing of Central Excise and Service Tax returns and payment of Central Excise duty and Service Tax by all the assessees who had paid Central Excise duty and Service Tax of Rs. 10 Lakh or more (including payment by utilisation of Cenvat credit) in the previous financial year.
Reference is invited to Section 35L(b) of the Central Excise Act,1944, made applicable to Service Tax vide Section 83 0f the Finance Act,1994 and Section 130E(b) of the Customs Act, 1962 which stipulates that appeal shall lie to the Supreme Court against a Tribunal order in a case involving determination of any question having a relation to the rate of duty or value of the goods for the purpose of assessment. Your attention is also invited to Circular No 935/25/2010-CX dated 21.09.2010 regarding Measures to streamline the processing of departmental litigation before the Courts and Tribunals.
Circular No. 955/16/2011-CX, The following amendments have been made in Central Excise Rules, 2002 and CENVAT Credit Rules, 2004: (i) ER-1 Return, filed under Rule 12(1) of the Central Excise Rules, 2002, will have to be electronically filed irrespective of the duty paid in the preceding financial year. (ii) ER-2 Return, filed by 100% EOUs under Rule 17 of the Central Excise Rules, 2002, will be required to be filed electronically irrespective of the duty paid in the preceding financial year.
As per Rule 9A(1) of the CENVAT Credit Rules, 2004, a manufacturer of final products is required to furnish an annual declaration of principal inputs and the input-final product ratio, in respect of each of the final products manufactured or to be manufactured. As per Rule 9A(3) of the CENVAT Credit Rules, 2004, a manufacturer of final products is required to submit a monthly return, in respect of receipt and consumption of each principal inputs with reference to quantity of final products manufactured by him. Now this annual declaration and monthly return are to be submitted electronically as spcified by CBEC in its Notification No. 22/2011 – Central Excise (N.T.), Dated 14-09-2011 .
Dated 14th September, 2011 made it mandatory From 1st October for all Central Excise assessees, [except those availing the exemption under Notification Nos. 49/2003-CE and 50/2003-Central Excise, both dated 10th June 2003 (Uttarakhand and Himachal exemptions)] to file monthly returns electronically. This applies to hundred percent EOUs also. Rule 12 and Rule 17 of the Central Excise Rules, 2002 are amended.
Vide Notification No. 16/2011 Central Excise dated 18.07.2011, CBEC had notified new ER-1 and ER-3 Forms. In which it forgotten to mention, Secondary and Higher Education Cess. Now this is made good and Secondary and Higher Education Cess is included in the forms. In ER-1, in the previous form, in Sl. No. 3, in Details of manufacture, clearance and duty payable, there were no columns for ‘opening balance’ or ‘closing balance’. Notification No. 20/2011 -Central Excise (N.T.)
I am directed to invite your attention to the instructions contained in the Board’s letter F.No. 282/10/93-CX.9, dated 21.12.93, wherein, in supersession of earlier instructions, guidelines were issued for constitution of Regional Advisory Committee (RAC) for organized sector in each of the Central Excise Collectorate (since re-christened as Commissionerate). Attention is also invited to the Board’s instructions on the constitution of a separate RAC for small scale industries, issued vide letter F.No.282/34/73-CX-9, dated 22.12.75.
Govt has vide Notification No. 39 /2011 –Central Excise, dated the 12th September, 2011 exempted Sugar syrup or cream used within the factory of production for manufacture of Biscuits cleared in packaged form with per kg retail sale price equivalent not exceeding Rs. 100.
Circular No. 952/13/2011-CX Board has received several representations from Associations, Chambers of Commerce, Trade Bodies etc., about the divergent procedures followed by the field formations regarding examination and stuffing of export containers in the factory or warehouse under the supervision of Central Excise Officers.
